Is eway bill required to be generated for a vehicle where single vendors transfer goods to more than one customer, the overall amount transfer per vehicle is more than 50000 but individual sale is less than 15000, please clarify the same with section reference.
At present, EWB will not be required.
Rule 138 (7) of the CGST Rules provide that if consignor or consignee, in case of inter-State supply have not generated the EWB and aggregate of consignment value of goods carried in the conveyance is more than Rs. 50,000/-, the transporter has to generate EWB based on the documents (invoice, bill of supply, delivery challan, as the case may be). Further, transporter may generate CEWB on the basis of multiple separate EWB generated. However, the conditions to raise EWB in this manner is not applicable on the railway, air and vessel.
However, it may be noted that Rule 138 (7) has not been notified. So EWB in such circumstances shall be required to be generated only after Rule 138(7) gets notified.
Naveen Fintech Pvt Ltd
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Gupta Sachdeva & Co. Chartered Accountants
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